Analýza nelegálních daňových úniků u daně z přidané hodnoty a u spotřebních daní

Abstract

The task of this thesis is point out existency of actuall tax evasion related to value added tax and excise duty and search possibilities for their prevention.

The second chapter focuses on the tax system of the Czech Republic and to minimizing the tax liability of taxpayers through tax avoidence and tax evasion. The third chapter focuses of mechanism of function of related to value added tax and excise duty from mineral oils and possibilities specific tax evasion.

The fourth chapter presents a practical part. There is an analysis of tax evasion on VAT and excise duty on mineral oils. In the end of the chapter there are create proposals for possible measures.